Answer:
22,600 units
Step-by-step explanation:
The computation of the units started is shown below:
Ending work in process inventory units = Beginning work in process inventory units + units started - units completed and transferred
1,100 units = 0 units + units started - 21,500 units
1,100 units = units started - 21,500 units
So, the units started units would be
= 1,100 units + 21,500 units
= 22,600 units